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B-COM in General at Falahe Ummat Degree College
Bhadohi, Uttar Pradesh
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About the Specialization
What is General at Falahe Ummat Degree College Bhadohi?
This B.Com. program at Falahe Ummat Degree College, affiliated with Mahatma Gandhi Kashi Vidyapith, focuses on providing a comprehensive understanding of core business principles, accounting, finance, and economics. It equips students with foundational knowledge crucial for various roles in the Indian commercial sector. The curriculum is designed to be broad, covering essential aspects of commerce relevant to the dynamic Indian market.
Who Should Apply?
This program is ideal for 10+2 graduates with a strong aptitude for numbers and business concepts, seeking entry into finance, accounting, or management roles. It is also suitable for individuals aspiring to pursue higher education in commerce-related fields like M.Com., MBA, or professional certifications such as CA, CS, and CMA, providing a solid academic base.
Why Choose This Course?
Graduates of this program can expect to pursue India-specific career paths in accounting firms, banks, financial institutions, and corporate finance departments. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth trajectories for experienced professionals. The program aligns well with foundational knowledge required for competitive exams for government sector jobs in commerce.
Student Success Practices
Foundation Stage
Master Core Accounting Fundamentals- (Semester 1-2)
Dedicate extra time to understand the basic principles of Financial and Corporate Accounting. Practice problem-solving daily, focusing on ledger entries, final accounts, and company share issues. This solid base is crucial for all subsequent commerce subjects.
Tools & Resources
NCERT Accountancy books (Class 11 & 12), Tally Education Basic Course, YouTube tutorials on accounting concepts
Career Connection
A strong foundation in accounting is indispensable for careers in auditing, taxation, financial reporting, and even business analysis, making you a valuable asset in any commercial organization.
Develop Strong Business Communication Skills- (Semester 1-2)
Actively participate in group discussions, presentations, and debates. Focus on improving written communication through drafting business letters, reports, and emails. Good communication enhances professional interactions and interview performance.
Tools & Resources
Toastmasters International (if available locally), Online English grammar and vocabulary resources, Reading business newspapers like The Economic Times
Career Connection
Effective communication is a soft skill highly valued across all industries, improving your chances in interviews, client interactions, and team collaborations, thereby accelerating career growth.
Build Basic Computer Proficiency- (Semester 1-2)
Go beyond just classroom learning for Basic Computer Applications. Get hands-on experience with MS Office Suite (Word, Excel, PowerPoint) and understand internet etiquette and security. Learn shortcuts and advanced functions.
Tools & Resources
Microsoft Office online tutorials, Basic Excel courses on platforms like Udemy/Coursera, Practicing daily on personal computer
Career Connection
Digital literacy is non-negotiable in today''''s business world. Proficiency in office tools makes you efficient in data handling, presentations, and report generation, crucial for almost any office role.
Intermediate Stage
Engage with Entrepreneurial Thinking- (Semester 3-4)
Explore case studies of successful Indian startups and entrepreneurs. Participate in college''''s entrepreneurship cells or local business workshops. Start developing a basic business idea and a mini-plan, even if it''''s theoretical.
Tools & Resources
Startup India resources, Shark Tank India episodes, Local Chamber of Commerce events
Career Connection
Understanding entrepreneurship fosters innovation, problem-solving, and leadership qualities, valuable for both starting your venture and contributing to organizational growth in existing companies.
Gain Practical Experience in Computerized Accounting- (Semester 3-4)
Learn a widely used accounting software like Tally ERP.9 in depth. Practice creating companies, managing ledgers, voucher entries, and generating various financial reports. Consider a short internship at a local accounting firm.
Tools & Resources
Tally Education certified courses, YouTube tutorials for practical Tally operations, Local CA firms for internships
Career Connection
Hands-on experience with accounting software directly translates to job readiness for roles like accountant, bookkeeper, and junior auditor, significantly boosting your employability.
Start Reading Business News Regularly- (Semester 3-4)
Develop a habit of reading financial newspapers and magazines daily. Understand current economic trends, market news, and government policies. This will enhance your general awareness and analytical skills for subjects like Indian Economy, Money and Banking.
Tools & Resources
The Economic Times, Business Standard, Mint, RBI Bulletin
Career Connection
Staying updated with business news makes you knowledgeable for competitive exams, job interviews, and informed decision-making in your professional life, showcasing your interest in the commercial world.
Advanced Stage
Focus on Taxation and Financial Planning Certifications- (Semester 5-6)
Beyond the curriculum, consider pursuing basic certifications in Income Tax and GST to deepen your practical knowledge. Explore short-term courses on financial planning or investment basics from recognized institutions.
Tools & Resources
NISM certifications (e.g., Equity Derivatives, Mutual Funds), Online courses on GST from ICAI/ICSI, Taxmann''''s guides
Career Connection
Specialized knowledge in taxation and finance makes you highly desirable for roles in tax consultancy, financial advisory, wealth management, and corporate finance departments, offering specialized career paths.
Undertake a Comprehensive Project/Internship- (Semester 6)
Engage diligently in your final semester project work. Choose a topic that excites you and allows for practical data collection and analysis. If possible, secure an internship in a relevant field (e.g., banking, insurance, audit) to apply theoretical knowledge.
Tools & Resources
Academic research journals, Statistical software (Excel, R-basics), Industry contacts for internship leads
Career Connection
A well-executed project demonstrates your research and analytical capabilities. Internships provide invaluable real-world experience, networking opportunities, and often lead to pre-placement offers, significantly easing your transition to employment.
Prepare for Post-Graduation/Job Interviews- (Semester 5-6)
Start preparing for competitive exams (e.g., M.Com entrance, banking exams) or job interviews. Practice aptitude tests, general awareness questions, and behavioral interview questions. Attend campus placement talks and mock interview sessions.
Tools & Resources
Online aptitude test platforms, Interview preparation guides, Career counseling services (if available)
Career Connection
Proactive preparation for the next step ensures a smoother transition, whether it''''s gaining admission to a prestigious MBA/M.Com program or securing your dream job in a top company, setting the stage for a successful career.
Program Structure and Curriculum
Eligibility:
- 10+2 (Intermediate) from a recognized Board/University
Duration: 3 Years (6 Semesters)
Credits: 132 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C0101 | Financial Accounting | Core | 6 | Accounting Principles and Concepts, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Partnership Accounts (Admission, Retirement, Dissolution), Consignment and Joint Venture Accounts |
| C0102 | Business Organization and Management | Core | 6 | Nature and Objectives of Business, Forms of Business Organization, Principles of Management (Fayol, Taylor), Functions of Management (Planning, Organizing), Directing, Staffing, Controlling |
| C0103 | Micro Economics | Core | 6 | Basic Economic Problems, Demand and Supply Analysis, Consumer Behavior (Utility, Indifference Curve), Production Function and Cost Analysis, Market Structures (Perfect Competition, Monopoly) |
| A0101 | Business Communication | Ability Enhancement Compulsory Course (AECC) | 2 | Communication Process and Types, Barriers to Communication, Written Communication (Reports, Letters), Oral Communication (Presentations, Interviews), Non-Verbal Communication |
| S0101 | Basic Computer Applications | Skill Enhancement Course (SEC) | 2 | Computer Fundamentals, Operating Systems Basics, MS Word for Document Creation, MS Excel for Data Analysis, MS PowerPoint for Presentations |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C0201 | Corporate Accounting | Core | 6 | Issue and Forfeiture of Shares, Redemption of Debentures, Amalgamation and Absorption of Companies, Internal Reconstruction, Valuation of Goodwill and Shares |
| C0202 | Business Regulatory Framework | Core | 6 | Indian Contract Act, 1872 (Essentials, Offer, Acceptance), Consideration, Capacity, Free Consent, Sale of Goods Act, 1930 (Conditions, Warranties), Negotiable Instruments Act, 1881 (Cheques, Bills, Promissory Notes), Consumer Protection Act, 2019 |
| C0203 | Macro Economics | Core | 6 | National Income Accounting, Theories of Employment and Income, Money and Banking (Central and Commercial Banks), Inflation and Deflation, Fiscal and Monetary Policies |
| A0201 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Multidisciplinary Nature of Environment, Natural Resources (Forest, Water, Mineral), Ecosystems and Biodiversity, Environmental Pollution and Control, Environmental Ethics and Legislation |
| S0201 | E-Commerce | Skill Enhancement Course (SEC) | 2 | Introduction to E-Commerce, E-Commerce Business Models, Electronic Payment Systems, Online Marketing and Advertising, Security Issues in E-Commerce |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C0301 | Company Law | Core | 6 | Companies Act, 2013 (Types of Companies), Formation and Incorporation of Company, Memorandum and Articles of Association, Share Capital and Debentures, Directors and Key Managerial Personnel, Company Meetings and Resolutions |
| C0302 | Cost Accounting | Core | 6 | Nature and Scope of Cost Accounting, Cost Concepts and Classification, Material Costing (Inventory Control), Labour Costing (Wage Payment Methods), Overhead Costing (Allocation, Apportionment), Cost Sheet Preparation |
| C0303 | Principle of Marketing | Core | 6 | Nature and Scope of Marketing, Marketing Environment, Market Segmentation, Targeting, Positioning, Product Life Cycle and Branding, Pricing Strategies, Promotion Mix (Advertising, Sales Promotion) |
| S0301 | Entrepreneurship Development | Skill Enhancement Course (SEC) | 2 | Concept and Process of Entrepreneurship, Role of Entrepreneur in Economic Development, Business Plan Preparation, Sources of Finance for Entrepreneurs, Government Schemes for Entrepreneurship, Challenges and Opportunities for Startups |
| G0301 | Indian Economy | Generic Elective (GE) | 6 | Structure of Indian Economy, Economic Planning in India, Agricultural Sector (Policies, Challenges), Industrial Sector (MSMEs, Large Scale Industries), Service Sector Growth, Economic Reforms since 1991 |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C0401 | Income Tax Law and Practice | Core | 6 | Basic Concepts of Income Tax, Residential Status and Tax Liability, Income from Salary, Income from House Property, Profits and Gains from Business or Profession, Capital Gains and Income from Other Sources |
| C0402 | Business Statistics | Core | 6 | Measures of Central Tendency (Mean, Median, Mode), Measures of Dispersion (Range, Variance, Standard Deviation), Correlation Analysis, Regression Analysis, Index Numbers (Construction and Uses), Time Series Analysis |
| C0403 | Financial Management | Core | 6 | Goals and Objectives of Financial Management, Capital Budgeting Decisions (Techniques, Risk), Working Capital Management (Components, Estimation), Cost of Capital, Capital Structure Theories, Dividend Policy |
| S0401 | Computerized Accounting System | Skill Enhancement Course (SEC) | 2 | Introduction to Accounting Software (e.g., Tally), Company Creation and Configuration, Ledger and Voucher Entry, Inventory Management, Bank Reconciliation, Generation of Financial Reports |
| G0401 | Money and Banking | Generic Elective (GE) | 6 | Functions and Types of Money, Commercial Banks (Functions, Credit Creation), Central Bank (RBI - Functions, Monetary Policy), Financial Markets (Money Market, Capital Market), Financial Institutions (NBFCs, Development Banks), Digital Banking and Financial Inclusion |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C0501 | Goods and Services Tax (GST) | Core | 6 | GST Act, 2017 (Basic Concepts), Levy and Collection of GST, Time and Value of Supply, Input Tax Credit Mechanism, Registration under GST, GST Returns and Payments |
| C0502 | Auditing and Corporate Governance | Core | 6 | Nature and Scope of Auditing, Types of Audit (Internal, Statutory), Audit Process and Techniques, Internal Control System, Audit Report and Certificates, Corporate Governance Principles and Practices |
| D0501 | Principles of Insurance | Discipline Specific Elective (DSE) | 6 | Nature, Scope and Principles of Insurance, Life Insurance (Plans, Annuities), General Insurance (Fire, Marine, Health), Reinsurance and Co-insurance, Insurance Regulatory and Development Authority of India (IRDAI), Claims Management |
| D0502 | Human Resource Management | Discipline Specific Elective (DSE) | 6 | Nature and Scope of HRM, HR Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management |
| S0501 | Banking and Insurance Operations | Skill Enhancement Course (SEC) | 2 | Commercial Bank Operations, Types of Bank Accounts, Lending and Deposit Schemes, Digital Banking Services (NEFT, RTGS, UPI), Basic Insurance Products, Insurance Policy and Claims Processing |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C0601 | Fundamentals of Investment | Core | 6 | Investment Avenues (Equity, Debt, Mutual Funds), Risk and Return Analysis, Stock Market Operations (SEBI, Exchanges), Fundamental Analysis and Technical Analysis (basics), Portfolio Management (Diversification), Derivatives Market (Futures, Options) |
| C0602 | Business Research Methods | Core | 6 | Nature and Scope of Business Research, Research Process and Design, Data Collection Methods (Primary, Secondary), Sampling Techniques, Data Analysis (Interpretation, Testing Hypotheses), Report Writing and Presentation |
| D0601 | International Business | Discipline Specific Elective (DSE) | 6 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market Operations, Balance of Payments, International Financial Institutions (IMF, World Bank), Export-Import Procedures |
| D0602 | Consumer Behavior and Marketing Research | Discipline Specific Elective (DSE) | 6 | Introduction to Consumer Behavior, Factors Influencing Consumer Decisions, Consumer Buying Process, Marketing Research Process, Data Collection in Marketing Research, Ethical Issues in Marketing Research |
| S0601 | Project Work/Internship | Skill Enhancement Course (SEC) | 2 | Problem Identification and Objective Setting, Literature Review, Methodology and Data Collection, Data Analysis and Interpretation, Report Writing and Presentation, Application of Theoretical Knowledge |
